2016 (2) TMI 1135

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....sel says that the unutilised credit on account of Additional Duty of Excise lying in the records of the appellant has not become possible to be utilised in view of no levy of such duty on textile goods. In other words, when there no such levy continued due to exemption granted, the credit no more became possible to be utilised.However there is no notification issued by the Government to deprive th....

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....granted on the plea of unutilised credit remained. That too, the Additional Duty of Excise is an earmarked duty to be utilised against liability of the Additional Duty of Excise. On ceasation of the liability, the appellant is not ipso facto entitled to refund. 3. Heard both sides and perused the records. 4. What the learned counsel says is that its right not being abrogated by law and also ....